20 BULLETIN 236,- XJ. S. DEPAETMEXT OF AGEICTJLTTJEE. 



adding-machine totals (which should first be verified) may constitute 

 the only entry in the patronage ledger, thus saving a considerable 

 amount of clerical labor without detracting from the accuracy of 

 results. 



For the convenience of those interested in the system described 

 in this bulletin and for those who desire to have the system printed, 

 the Office of Markets and Rural Organization has provided printer's 

 copy of the several forms for free distribution. 



All elevators installing the system of accounts may refer to this 

 office any questions regarding its installation or operation. 



A sectional post transfer binder has been found convenient and 

 adequate for binding the accounting forms. The standard size is, 

 length over all, 15^ inches, width 10^ inches, posts five-sixteenth inch 

 in diameter and 7 inches from center to center. 



CONCLUSION. 



The foregoing pages outline very briefly certain information 

 regarding operating grain elevators, and in particular describe the 

 methods used in operating a system of grain elevator accounting. 

 But the simple keeping of the records is not sufficient. To obtain 

 benefits commensurate with the opportunities open in the field of 

 cooperative grain elevators, the manager and directors of the elevators 

 possessing such an accounting system should make use of all the 

 information which it is able to furnish. If there is a common knowl- 

 edge among the. stockholders that the business of the elevator is 

 being handled in a competent manner, and that details and statistics 

 regarding it can be furnished at any time, it will act as a bond of 

 faith and will secure the loyalty of the members to their organization. 



